How to Sell an S Corporation

 
Thomson Reuters, Checkpoint Learning Webinar
October 19, 2016 (11:00 am - 1:00 pm ET)

Joseph B. Darby III presented "How to Sell an S Corporation," at a webinar sponsored by Thomson Reuters. Mr. Darby explored the complicated process of selling an S corporation, including special (unique) taxes under Code Section 1374 and 1375, as well as the complicated transactional strategies under Code Section 338(h)(10) and 336(e). In addition, he discussed the tax strategies that arise from differences in inside tax basis versus outside tax basis, and the tax treatment of an S corporation with E&P from prior C corporation years.